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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 335/2016/TT-BTC
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Hanoi, December 27, 2016
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CIRCULAR
PRESCRIBING THE PROPERTY AUCTION FEES, COLLECTION,
TRANSFER, MANAGEMENT AND USE THEREOF
Pursuant to the Law on
fees and charges dated November 25, 2015;
Pursuant to the Law on
State budget dated June 25, 2015;
Pursuant to the Law on
Property Auction dated November 17, 2016;
Pursuant to Decree No.
120/2016/NĐ-CP dated August 23, 2016 by the Government in which detailed
regulations and instructions on implementing some articles in the Law on fees
and charges are provided;
Pursuant to Decree No.
215/2013/NĐ-CP dated December 23, 2013 by the Government on the functions,
duties, scope of power and organizational structure of the Ministry of Finance;
At the request of the
Director General of the Department of Tax Policies,
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Article 1. Scope and
regulated entities
1. This Circular
prescribes the property auction fees, collection, transfer, management and use
thereof.
2. Organizations and
individuals whose property is sold at auction, as stated in regulations in
Decree No. 17/2010/NĐ-CP dated March 04, 2010 by the Government on property
auction, shall pay the fees provided for in this Circular to auctioneer
organization, except for cases of auctioning levied land or auctioning the
right to lease land, or the cases handled by Property Auction Council.
3. Bids shall be offered
according to regulations in Decree No. 17/2010/NĐ-CP dated March 04, 2010 by
the Government.
Article 2. Fees
1. Fees to be paid by
property sellers:
In the cases where a
piece of property is successfully sold at auction, the auction fees shall vary
according to the proceeds from the auction. To be specific:
TT
The proceeds from the auction
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1
Less than VND 50
million
5 % of the proceeds
2
From VND 50 million to
VND 1 billion
VND 2.5 million + 1.5 %
of the proceeds in excess of VND 50 million
3
Exceeding VND 1 billion
but not exceeding VND 10 billion
VND 16.75 million +
0.2% of the proceeds in excess of VND 1 billion
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Exceeding VND 10
billion but not exceeding VND 20 billion
VND 34.75 million +
0.15% of the proceeds in excess of VND 10 billion
5
Exceeding VND 20
billion
VND 49.75 million +
0.1% of the proceeds in excess of VND 20 billion
The total fee collected
from an auction shall not exceed VND 300 million
In the cases where a
piece of property is not successfully sold at auction, within the period of 7
days from the day the auction is closed, the property seller, the judgment
enforcement authority, finance authority shall reimburse the auctioneer
organization and the Property Auction Council for the actual and reasonable
costs they incurred as prescribed in Article 43 of Decree No. 17/2010/NĐ-CP
dated March 04, 2010, unless otherwise agreed by the parties or prescribed by
law.
2. Fees to be paid by
bidders:
Fees to be paid by
bidders shall vary according to the starting price. To be specific:
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The starting price of the property
Fees (VND/application)
1
Not exceeding VND 20
million
50,000
2
Exceeding VND 20
million but not exceeding VND 50 million
100,000
3
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150,000
4
Exceeding VND 100
million but not exceeding VND 500 million
200,000
5
Exceeding VND 500
million
500,000
3. With the
characteristics and specific conditions of each province as the grounds, the
People’s Committee of each province or the central-affiliated city (hereinafter
referred to as “province”) shall set their own auction fees, which must not
exceed the fees specified in Clause 1, Clause 2 of this Article.
Article 3. Managing
and using fees collected
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1. The Property Auction
Council has the right to use the fees collected to cover the expenses. Any
remainder shall be transferred to State Budget.
2. Auction Service Center
shall manage and use the property auction fees collected as follows:
In the cases where the
auction activities of the Auction Service Center are funded by State Budget,
the fees collected shall be transferred in full to State Budget according to
the applicable regulations of the law.
In the cases where the
auction activities of the Auction Service Center are not funded by State
Budget, it may retain a part of the fees collected to cover the expenses
incurred in the process of holding the auction according to the regulations of
the law; the remainder shall be transferred to State Budget.
Based on the fees imposed
by the provincial authority and the performance of the Auction Service Center,
the People's Committee of each province and the central-affiliated city shall
decide the percentage of auction fees to be retained by the fee-collecting
organization to cover the expenses incurred from holding the auction.
3. In the cases where the
fee-collecting organization is an auctioneer organization (except for those
organizing land use right auctions): The auction fees are not considered State
Budget revenues. The fee-collecting organization shall be responsible for
paying taxes on the fees collected and possess the right to manage and use them
after having paid taxes according to the regulations of the law. Each year, the
fee-collecting organization shall submit an annual declaration of tax on the
fees collected to the tax authority according to the law on tax in force.
4. Other regulations
related to the collection, transfer, management and use of fees, fee collecting
documents, release of fee policies not mentioned in this Circular shall be
implemented in compliance with the regulations in the Law on fees and charges,
Decree No. 120/2016/NĐ-CP dated August 23, 2016 by the Government; Circular No.
156/2013/TT-BTC dated November 06, 2013 by the Minister of Finance on
implementing some articles of the Law on Tax Management, Law Amending and
Supplementing a number of articles of the Law on Tax Management and Decree No.
83/2013/NĐ-CP dated July 22, 2013 by the Government; Circular by the Minister
of Finance on printing, publishing, managing and using documents regarding fees
and charges considered State Budget revenues and other amendment, supplement
and replacement documents (if any)
Article 4.
Implementation
1. This Circular comes
into force from February 12, 2017 to July 01, 2017.
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3. The regulations on
property auction fees, collection, transfer, management and use thereof
prescribed in this Circular shall be applied from the date stated in Clause 2,
Article 81 of the Law on Property Auction. (January 01, 2017)
4. Difficulties that
arise in the process of implementation of this document should be immediately
reported to the Ministry of Finance for research and amendments.
ON BEHALF OF THE MINISTER OF FINANCE
DEPUTY MINISTER
Vu Thi Mai